| Studies | Main Focus of the Study | Discussed AI Technologies |
| | ● Holistic review of recent developments in AI, Big Data and Machine Learning. ● Exploration of the evolution of accounting profession faced by various technological advancement. ● Examination of inherent hurdles and opportunities of new technologies posed in front of accounting professionals and pedagogy. | ● Machine & Deep Learning ● Artificial General Intelligence ● Blockchain Technology ● Robotic Process Automation - Radio Frequency Identification (RFID) - Speech Recognition - Natural Language Processing - Artificial Neural Networks |
| | ● Automation of Accounting Process. ● Highlighting of impacts of AI on Accounting. ● Adaptation to automation by the Accountants. | ● Robotic Process Automation (RPA) ● Expert Systems ● Neural Networks ● Robots ● Fuzzy Logic |
| | ● Impact of AI-based accounting software on organizations in Malaysia. | ● Storing of Image and documents ● Automation of Information Capturing ● Machine Learning ● OCR Technologies |
| | ● Investigating how AI creates opportunities and gives rise to threats in the profession, using 12 variables. ● Examining the Accountants’ aptitude to embrace technology, using six determinants. | ● Overall AI application (no specific technology discussed) |
| | ● Review of the present Machine Learning applications in accounting & auditing with focus on the Big 4. | ● Machine Learning |
| | ● Assessment of the impact of AI on the accounting professionals. ● Extend relevant suggestions to the policymakers. | ● Automation ● Robotics ● Machine Learning |
| | ● Introducing the use of AI in accounting and auditing, with special focus on blockchain technology. ● Providing an analysis of audit aspects benefiting from AI application. ● Highlighting the implication of blockchain in auditing. ● Evaluating the AI endeavors of the BIG4. | ● Decision support systems ● Knowledge-based expert systems ● Genetic algorithms/programming ● Fuzzy systems ● Neural networks ● Robotic Process Automation (RPA) ● Blockchain - Smart Contracts - Smart Audit Procedures |
| | ● Examining Accounting Intelligence’s analytical applications and actionable insights from a more disruptive and decision-oriented approach. ● Looking at the perspectives and experiences of the “4-Accounting Giants.” | ● Robotic Process Automation (RPA) - NLP - Speech Recognition ● Accounting Intelligence Expert Systems (AI/ES) ● Deep Learning ● Cognitive Insights & Engagement |
| | ● Reviewing various accounting and auditing problems and the call for AI application in the discipline. ● Investigation of stakeholders’ perspective regarding AI application in Nigerian Banks. | ● Automation ● Machine Learning ● Data Mining ● Cognitive Computing ● Natural Language Processing ● Robotics |
| | ● A discussion of a few of the issues that the accounting profession faces in present day context ● Shedding light on some likely future development tendencies in the domain of AI. ● Drawing some conclusions on accounting education in the light of new intelligent technologies and their commercial applications. | ● Automation ● Expert Systems ● Fuzzy Logic ● Neural Networks ● Machine Learning |
| | ● Application of AI in Taxation. ● Case study from China and around the world. | ● Automation ● Facial recognition, Image and Text Recognition ● Knowledge-based query addressing system |
| | ● Ascertain the effect of AI on the performance of accounting functions. ● Ascertain the effect or Expert System and Intelligent Agents on the performance of the accounting functions. | ● Expert Systems ● Intelligent Agents ● Neural Network ● Fuzzy Logic ● NLP ● Genetic Algorithm |
| | ● Providing an overview of the emergence of AI in accounting and auditing. ● Discussion on the impact of cognitive technologies on human auditors and the audit process itself. ● Industry examples of AI implementation. ● Looking at some of the potential biases that come with artificial intelligence development and application. | ● Cognitive Technologies ● Automation |
| | ● Defining the benefits and risks occurring from the integration of AI in accounting and auditing. | ● Automation |
| | ● Exploring the impact of AI on the accounting profession. | ● Automation ● Cognitive Technologies ● Document Review |
| | ● Presenting how AI aids in the development of accounting system. ● Analyzing relative impact of AI on auditing and taxation. | ● Machine Learning ● Speech Recognition ● Automation |
| | ● Review of existing researches and use of AI systems by the auditors. ● Predicting future directions of research and software development in the area of AI. ● Mapping of the development process of AI systems in auditing. | ● Expert Systems (ES) ● Neural Networks (NN) |
| | ● Review of the accounting and audit problems that could use application of AI. ● Breaking down and outlining audit tasks where various AI technologies can be augmented. | ● Genetic Algorithms ● Neural Networks ● Fuzzy Systems ● Hybrid Systems |
| | ● Investigating the ability of neural network to integrate fundamental and technical analysis in financial performance prediction. | ● Neural Networks ● Backpropagation algorithm |
| | ● Outlining threats & challenges to traditional auditing ● Comparison and contrast between traditional and continuous auditing ● Future outlooks on continuous auditing | ● Continuous Auditing ● Expert Systems |
| | ● Analyzing relative impact of expert systems on auditing and taxation using Perrow’s sociological framework. | ● Expert System |
| | ● Summarizing the then existing application of expert systems in accounting. ● Classification of application of ES in accounting under five categories: Auditing, Taxation, Financial Accounting, Personal Financial Planning and Management Accounting. | ● Expert System |
| | ● Taxonomy of papers/studies conducted in the areas of Accounting, Finance and Management relating to AI. | ● Multiple Agents ● Neural Networks ● Knowledge-based and Expert Systems ● Case-based Reasoning ● Machine Learning ● Constraint Logic Programming ● Cognitive Models |
| | ● Application of AI in Accounting, Tax and Audit Services. | ● Expert/decision support system ● Simulation Model |